Transport

SAC 996424

Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc

5% GST

Rate note: rail (AC/first class), economy-class air, ropeway: 5%; air other than economy: 18%; others 18%

What is SAC code 996424?

SAC (Service Accounting Code) 996424 classifies coastal and transoceanic (overseas) water transport services of passengers by ferries, cruise ships etc under the Indian GST framework. The applicable GST rate is 5%. This SAC falls under the Transport service category.

GST rate

Intra-state split

CGST 2.5% + SGST 2.5%

When to use SAC 996424

Issuing tax invoices for coastal and transoceanic (overseas) water transport services of passengers by ferries, cruise ships etc
Filing GSTR-1 with service-wise summary
Reverse charge mechanism (RCM) classification where applicable
Place of supply determination for services

Note: SAC codes are 6-digit; the first 4 represent the chapter group. Verify with gst.gov.in.

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